N252834 N2 Ruling Active

The tariff classification of polyethylene foam underlayment from China

Issued May 23, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3921.19.0000

Headings: 3921

Product description

The underlayment is composed of polyethylene foam with a layer of polyethylene film. The underlayment is for installation under hardwood and engineered flooring.

CBP rationale

The applicable subheading for the polyethylene underlayment will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics.

Full text

N252834 May 23, 2014 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3921.19.0000 Ms. Mary E. Kastner PMK International LLC 1107 SW Grady Way Building B, Suite 120 Renton, WA 98057 RE: The tariff classification of polyethylene foam underlayment from China Dear Ms. Kastner: In your letter dated April 25, 2014, on behalf of Wood Monsters Inc., you requested a tariff classification ruling. The underlayment is composed of polyethylene foam with a layer of polyethylene film. The underlayment is for installation under hardwood and engineered flooring. The applicable subheading for the polyethylene underlayment will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics. The rate of duty will be 6.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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